Scale of assessments for the apportionment of the
expenses of the United Nations, G.A. res. 48/223, 48 U.N. GAOR
Supp. (No. 49) at 303, U.N. Doc. A/48/49 (1993).

A

The General Assembly,

Taking into account the views expressed in the Fifth
Committee during the forty-seventh session of the General Assembly,

Resolves that:

1. The rates of assessment of the following States, admitted
to membership in the United Nations in 1993, shall be as follows:

Member State

Date of admission

Per cent

Czech Republic

19 January

0.42

Slovakia

19 January

0.13

The former Yugoslav Republic of Macedonia

8 April

0.02

Eritrea

28 May

0.01

Monaco

28 May

0.01

Andorra

28 July

0.01

2. For the year of their admission, these Member States shall
contribute at the rate of one twelfth of these percentages for
each full month of membership. Their contributions for 1993 and
1994 shall be applied to the same basis of assessment as for other
Member States, except that, in the case of appropriations or apportionments
approved by the General Assembly for the financing of peace-keeping
operations, the contributions of these States, as determined by
the group of contributors to which they may be assigned by the
Assembly, shall be calculated in proportion to the calendar year;

3. The 1993 assessments of the Czech Republic and Slovakia
shall be credited to Member States; the advance of the former
Czechoslovakia to the Working Capital Fund shall be transferred
to the two new States in accordance with their rates of assessment;

4. The 1993 assessments of the former Yugoslav Republic of
Macedonia shall be deducted from those of Yugoslavia for that
year; the rate of assessment of the former Yugoslav Republic of
Macedonia shall be deducted from that of Yugoslavia for 1994;
the advance of the former Yugoslav Republic of Macedonia to the
Working Capital Fund shall be transferred from that of Yugoslavia
in accordance with its rate of assessment;

5. The 1993 assessments of Eritrea, Monaco and Andorra shall
be taken into account as miscellaneous income in accordance with
regulation 5.2 (c) of the Financial Regulations of the United
Nations; Monaco's 1993 assessment shall be adjusted by seven twelfths
of the flat fee paid for its participation in United Nations activities
as a non- member State in that year;

6. The advances of Eritrea, Monaco and Andorra to the Working
Capital Fund shall be added to the Fund pending the incorporation
of their rates of assessment in a 100 per cent scale.

87th plenary meeting
23 December 1993

B

The General Assembly,

Recalling all its previous resolutions on the scale
of assessments, in particular resolution 46/221 B of 20 December
1991,

Having considered the report of the Committee on Contributions,

Reaffirming that the capacity to pay of Member States
is the fundamental criterion for determining the scale of assessments,

1. Requests the Committee on Contributions to recommend
to the General Assembly at its forty-ninth session a scale of
assessments for the period 1995-1997 on the basis of the average
of two separate machine scales and the following elements and
criteria:

(c) The debt adjustment approach used in the preparation of
the scale of assessments for the period 1992-1994;

(d) A low per capita income allowance formula with a per capita
income limit of the average world per capita income for the statistical
base period and a gradient of 85 per cent;

(e) A floor rate of 0.01 per cent and a ceiling rate of 25
per cent;

(f) A scheme of limits whose effects would be phased out by
50 per cent with a view to its complete phasing out in the scale
for the period 1998-2000;

2. Decides that in phasing out the scheme of limits,
the allocation of additional points resulting therefrom to developing
countries benefiting from its application shall be limited to
15 per cent of the effect of the phase-out;

3. Concurs with the observations contained in paragraph
70 of the report of the Committee on Contributions on its fifty-second
session and paragraph 29 of its report on its fifty-third session
and requests the Committee on Contributions to make recommendations
to the General Assembly at its forty-ninth session that address
the problems noted in the above-mentioned paragraphs, taking into
account the specific circumstances of Belarus and Ukraine and
on the basis of non-discriminatory application of the scale methodology;

4. Decides also that individual rates for the least
developed countries shall not exceed their current level, namely,
0.01 per cent.

87th plenary meeting
23 December 1993

C

The General Assembly

1. Requests the Committee on Contributions to undertake
a thorough and comprehensive review of all aspects of the scale
methodology with a view to making it stable, simpler and more
transparent while continuing to base it on reliable, verifiable
and comparable data, and to report thereon to the General Assembly
at its fiftieth session;

2. Reaffirms the principle of capacity to pay as the
fundamental criterion for determining the scale of assessments,
and agrees, in principle, to establish an ad hoc body to study
the implementation of this principle in determining the scale
of assessments and to consider its mandates and modalities at
a later stage in the forty- eighth session.